Article (6) of decree law defines supply of services as any provisions of services including every supply that is not considered a supply of goods i.e every supply of services is supply which doesn’t fall under supply of goods

There are certain cases where supply is of service however Article (3) of executive regulation specifically includes them as supply of goods. Such as:

  1. Granting, assignment, cessation or surrender of a right.
  2. Making available a facility or advantage.
  3. Not to participate in any activity, or not to allow its occurrence, or agree to perform any activity.
  4. The transfer of an indivisible share in a good.
  5. The transfer or licensing of intangible rights, for example: rights of authors, investors, artists and rights in trademark and rights which the laws of the state deems to be such.

Cases which shall not qualify as supply are:

  1. Sale or issuance of voucher shall not be considered as supply unless the received consideration exceeds its advertised value.
  2. Transfer of whole or independent part of business for the purpose of continuing business from a person to a taxable person.

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The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn't constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn't accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information's provided herein above.

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